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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
Plan reported corrective distributions (failed ADP/ACP testing).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $31,845 | $29,507+7.9% | $56,025-43.2% | $77,762-59.0% |
| Participation rate | 39.4% | 32.7%+6.7pp | 52.5%-13.1pp | 70.6%-31.2pp |
| Annual return | 11.98% | 18.90%-6.9pp | 1712.69%-1700.7pp | 31.27%-19.3pp |
| Employer contribution / active EE | $898 | $570+57.6% | $1,042-13.8% | $2,728-67.1% |
| Participant deferral / active EE | $1,152 | $1,062+8.5% | $1,955-41.1% | $4,651-75.2% |
| Admin fee / account holder | $178 | $1,041-82.9% | $2,828-93.7% | $433-59.0% |